Regulations Governing Permission of Insurance Business Transactions and Investment Between the Taiwan Area and the Mainland Area Article 10

Unless it is otherwise provided, a Taiwan-area insurance enterprise may provide insurance underwriting services to Mainland-area individuals, juristic persons, groups, or other organizations residing or located in Taiwan Area.The overseas branches of a Taiwan-area insurance enterprise may provide insurance underwriting services to Mainland-area individuals, juristic persons, groups, or other organizations residing or located overseas.
中文原文 臺灣地區與大陸地區保險業務往來及投資許可管理辦法第10條
臺灣地區保險業,除另有規定外,得與在臺灣地區之大陸地區人民、法人、團體或其他機構,為簽單保險業務往來。
臺灣地區保險業海外分支機構,得與在海外之大陸地區人民、法人、團體或其他機構,為簽單保險業務往來。

English translation for reference only; the Chinese text prevails. Not legal advice.